Spa cover



FIG. 1 is a top perspective view of an spa cover showing my new design;

FIG. 2 is a top plan view thereof;

FIG. 3 is a left elevation view thereof; the right elevation view beinga mirror image;

FIG. 4 is a front elevation view thereof; rear elevation view being amirror image; and,

FIG. 5 is a bottom plan view thereof.

The ornamental design for an spa cover, as shown and described.